https://www.taxtmi.com/caselaws?id=4313 The appeal was dismissed, and the order of the lower appellate authority setting aside the penalty imposed under Section 76 of the Finance Act, 1994, was upheld. The Vice-President relied on established case law and interpretations, including the precedent set by the Tribunal in Sieger Spintech Equipments Pvt. Ltd. v. Commissioner of Central Excise, Coimbatore, holding that if Service Tax is paid before the issuance of a show cause notice, penalty under Section 76 is not applicable. The amendment to Section 76 did not change the applicability of this principle to cases before the amendment date. en-us Mon, 17 Dec 2007 00:00:00 +0530 Wed, 01 Oct 2008 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4313 The appeal was dismissed, and the order of the lower appellate authority setting aside the penalty imposed under Section 76 of the Finance Act, 1994, was upheld. The Vice-President relied on established case law and interpretations, including the precedent set by the Tribunal in Sieger Spintech Equipments Pvt. Ltd. v. Commissioner of Central Excise, Coimbatore, holding that if Service Tax is paid before the issuance of a show cause notice, penalty under Section 76 is not applicable. The amendment to Section 76 did not change the applicability of this principle to cases before the amendment date. Case-Laws Service Tax Mon, 17 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4313